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Analysis of India's GST Revenue for May 2023

India's Goods and Services Tax (GST) collections for May 2023 reached "₹1,57,090" crore, showing a 12% year-on-year growth and marking the fifth time collections surpassed "₹1.5" lakh crore since GST's inception. This robust performance is attributed to strong economic activity and improved compliance. The detailed breakdown reveals significant contributions from CGST, SGST, and IGST, with most states reporting positive growth.

📖 3 min read read🏷️ GST Collections

In May 2023, India's Goods and Services Tax (GST) collections reached "₹1,57,090" crore, marking a significant 12% increase compared to the previous year. This performance continues a trend of robust collections, with figures consistently above "₹1.4" lakh crore for the past 14 months. Notably, this is only the fifth instance since GST's introduction in 2017 that monthly collections have surpassed the "₹1.5" lakh crore threshold.

Breakdown of GST Collections for May 2023

The total GST revenue for May 2023, amounting to "₹1,57,090" crore, comprised several components. Central GST (CGST) collections were "₹28,411" crore, while State GST (SGST) collections totaled "₹35,828" crore. Integrated GST (IGST) reached "₹81,363" crore, including "₹41,772" crore from imported goods. Additionally, cess amounted to "₹11,489" crore, with "₹1,057" crore from imported goods. Following the IGST settlement, where "₹35,369" crore was allocated to CGST and "₹29,769" crore to SGST, the final revenue for the Central government was "₹63,780" crore, and for state governments, it was "₹65,597" crore.

Analysis of May 2023 GST Collections

May 2023's GST collection figures signify robust economic performance, suggesting enhanced tax compliance and the efficacy of governmental initiatives. The sustained positive trend observed over the last year is indicative of healthy economic advancement and overall fiscal stability within the nation.

State-wise GST Collection Details for May 2023

In May 2023, a majority of Indian states reported growth in their GST revenues compared to May 2022. Maharashtra led with collections of "₹23,536" crore, followed by Karnataka at "₹10,317" crore, and Gujarat at "₹9,800" crore. Lakshadweep demonstrated exceptional year-on-year growth at 210%, with Ladakh also showing a substantial increase of 113%. The accompanying table details the state and union territory-wise GST collections, along with their year-on-year growth percentages.

(Amount in crores)

State/Union TerritoryMay'22May'23Growth(%)
Andaman and Nicobar Islands243127
Andhra Pradesh3047337311
Arunachal Pradesh8212047
Assam1062121715
Bihar1178136616
Center Jurisdiction14018734
Chandigarh16725955
Chattisgarh26272525-4
Dadra and Nagar Haveli and Daman and Diu3003248
Delhi4113514725
Goa46152313
Gujarat932198005
Haryana666372509
Himachal Pradesh74182812
Jammu and Kashmir37242214
Jharkhand246825845
Karnataka92321031712
Kerala2064229711
Ladakh1226113
Lakshadweep12210
Madhya Pradesh2746338123
Maharashtra203132353616
Manipur4739-17
Meghalaya17421423
Mizoram253852
Nagaland49526
Odisha3956439811
Other Territory1852019
Puducherry18120212
Punjab18331744-5
Rajasthan378939244
Sikkim27933420
Tamil Nadu7910895313
Telangana3982450713
Tripura657514
Uttar Pradesh6670746812
Uttarakhand130914319
West Bengal489651625
Grand Total10248511426111

Further Reading

Frequently Asked Questions

What is Goods and Services Tax (GST) in India?
GST is a comprehensive, multi-stage, destination-based tax levied on every value addition. It replaced multiple indirect taxes in India to streamline the taxation system.
How are GST rates determined in India?
GST rates are decided by the GST Council, which comprises the Union Finance Minister and state finance ministers. Rates are categorized into various slabs like 0%, 5%, 12%, 18%, and 28% for different goods and services.
What is the significance of CGST, SGST, and IGST?
CGST (Central GST) and SGST (State GST) are levied on intra-state transactions, with revenue going to the central and state governments, respectively. IGST (Integrated GST) is levied on inter-state transactions and imports, collected by the center and later apportioned to states.
Who is required to register under GST?
Businesses exceeding a specified turnover threshold (which varies by state and type of goods/services) are generally required to register for GST. Certain businesses, irrespective of turnover, also need mandatory registration.
What is Input Tax Credit (ITC) under the GST regime?
Input Tax Credit (ITC) allows taxpayers to claim credit for the GST paid on purchases of goods or services that are used for business purposes, thereby avoiding a cascading effect of taxes.